Konkan Storage Systems (Kochi) PVT.LTD. vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 15TH DAY OF OCTOBER 2019 / 23RD ASWINA, 1941 WP(C).No.27319 OF 2019 PETITIONER/S: KONKAN STORAGE SYSTEMS (KOCHI) PVT.LTD., PLOT NO.64,65,66, A2 AREA, SOUTH END RECLAMATION, MATSYAPURI, WILLINGTON ISLAND, COCHIN- 682029, REPRESENTED BY ITS CHIEF MANAGER, MR.SRINIVASAN P.NAIR. BY ADV. SRI.R.MURALEEDHARAN RESPONDENT/S: 1 THE STATE TAX OFFICER, SECOND CIRCLE-MATTANCHERRY, STATE GST DEPARTMENT, MATTANCHERY, COCHIN, PIN- 682002. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN- 682015. 3 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, TAX COMPLEX, MATTANCHERRY, PIN- 682002. 4 M/S.STATE BANK OF INDIA, THE INTERNATIONAL MAHARSHI KARVE ROAD, CHURCH GATE BRANCH, MUMBAI, PIN-400001, REPRESENTED BY THE BRANCH MANAGER. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27319 OF 2019 2 JUDGMENT Against Exts.P1 to P3 assessment orders under the Central Sales Tax Act for the assessment years 2012-2013, 2013--2014 and 2015-2016, the petitioner has preferred Exts.P4 to P6 appeals, Exts.P10 to P12 delay condonation petitions together with Exts.P7 to P9 stay petitions before the 2nd respondent. Ext.P13 is the prohibitory order. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 to P3 assessment orders.
I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeals before the 2nd respondent is only 175 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Exts.P7 to P9 stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 to P3 assessment orders impugning
WP(C).No.27319 OF 2019 3 further proceedings pursuant to Ext.P13 prohibitory order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner. It is made clear that during the pendency of the stay granted by this Court the petitioner will be free to operate his bank account referred to in Ext.P13 prohibitory order. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
WP(C).No.27319 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13, DATED 14.02.2019. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14, DATED 14.02.2019. EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16, DATED 14.02.2019. EXHIBIT P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER, DATED 10.10.2019. EXHIBIT P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER, DATED 10.10.2019. EXHIBIT P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P3 ORDER, DATED 10.10.2019. EXHIBIT P7OF THE APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 10.10.2019 ALONG WITH EXT.P4 APPEAL. EXHIBIT P8OF THE APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 10.10.2019 ALONG WITH EXT.P5 APPEAL. EXHIBIT P9OF THE APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 10.10.2019 ALONG WITH EXT.P6 APPEAL. EXHIBIT P10OF THE INTERLOCUTORY APPLICATION TO CONDONE DELAY FILED BY THE PETITIONER, DATED 10.10.2019 ALONG WITH EXT.P4. EXHIBIT P11OF THE INTERLOCUTORY APPLICATION TO
WP(C).No.27319 OF 2019 5 CONDONE DELAY FILED BY THE PETITIONER, DATED 10.10.2019 ALONG WITH EXT.P5. EXHIBIT P12OF THE INTERLOCUTORY APPLICATION TO CONDONE DELAY FILED BY THE PETITIONER, DATED 10.10.2019 ALONG WITH EXT.P6. EXHIBIT P13OF THE PROHIBITORY ORDER ISSUED BY THE 3RD RESPONDENT, DATED 23.09.2019. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.